2011 (5) TMI 810

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....ountant for the Appellant (s)   Shri A.K.Sharma, Authorized Representative (JDR) for the Revenue (s)   Per Shri S.S.Kang.   1. Common issue is involved in both the Appeals therefore are being taken up together.   2. The Appellants filed these Appeals against the impugned orders whereby demand of interest is confirmed on the delayed payment of Service Tax.   ....

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....tuation upheld the demand of interest.   5. I find that the Hon'ble High Court at Calcutta vide order dated 22.05.2003 held as under:-   However, considering the fact that due to the interim orders passed by this Court, the petitioners did not take any step in compliance with the statute. Mr.Chatterjee, ld.Sr.Advocate submitted that some suitable time should be granted to his clien....

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....yed compliance of the statute from the date it became applicable. It is made clear that the benefit of the order shall not be available to the non-petitioners. Save as aforesaid, all interim orders are vacated and the petition is dismissed.   6. A reading of the order passed by the Hon ble High Court only the penal action has been waived subject to the condition that the assessee will comp....